HMRC is reviewing businesses that have an EORI number starting XI to identify whether they have a permanent business establishment in Northern Ireland and they will be writing to businesses from Thursday 13 April – Wednesday 26 April 2023. Engagement with businesses is expected to continue into May 2023 as HMRC processes their responses.
Where a business does not have a permanent business establishment in Northern Ireland, HMRC need to know if they still need their EORI number starting XI for other relevant activities.
Use this form to confirm you’re still eligible to keep your EORI number starting XI by either:
•submitting evidence of your permanent business establishment in Northern Ireland
•letting HMRC know you need your EORI number starting XI for other relevant activities (if you do not have a permanent business establishment in Northern Ireland)
What you’ll need
•EORI number starting XI for your business, for example XI645940946806
•Government Gateway user ID you used when you applied to get your EORI number starting XI
•business name
•Northern Ireland address (if you have one)
To confirm proof of address in Northern Ireland, you’ll also need to provide 2 documents for your business from the following list:
•business rates document — issued within the last 3 months
•mortgage statement from a recognised lender — issued for the last full year
•rental agreement — for the current year
•land deed
•Companies House registration number letter
•licence letter — for example a plant passport or an export health certificate (EHC) dated within the last 12 months
•utility bills — issued within the last 3 months
•business insurance document — for the current year
•service charge, maintenance or repair costs — for the current year
•stamp duty letter — for the tax year 2022 to 2023
•bank statements — within the last 3 months
•Charity Commission registration letter or notification
•tax return statement — for the tax year 2022 to 2023
Submit your evidence or reasons
You will only be able to use this form if you have been contacted by HMRC here.
Return to your form
If you want to return to your form before you submit it, you’ll need the:
•EORI number starting XI for your business, for example XI645940946806
•business name
What happens next
HMRC will send you a confirmation email with your submission reference. If you have submitted evidence of a permanent business establishment in Northern Ireland, we’ll email you within 10 working days to either:
•confirm this has been accepted
•request further information if the evidence has not been accepted
If you have informed HMRC that you need your EORI number starting XI for other reasons, they will email you within 10 working days to confirm your records have been updated.
If you do not tell HMRC that you need to keep your EORI number starting XI
HMRC will write to you to let you know that you can no longer keep your EORI number starting XI, and let you know the date that it will be removed.
You will still be able to move goods into Northern Ireland or the EU if you are getting someone to deal with customs for you (for example, using an indirect representative). This includes the Trader Support Service for movements into Northern Ireland.